Acura TL Type S owner here. Being that I also own the genuine OEM Integra Type R emblem, I can tell you they are not the same.
In fact, don’t let the pictures fool you, the TL badge does not have a red backing nor has it ever had one. That’s just the film the double sided adhesive is attached to. Not only this but theTL’s back side is not flat but curved due to matching the curvature on the TL trunk. If you look at a picture of a TL trunk, you’ll see that curved body line at the emblem. Hope this helps.